One Cent Infrastructure Sales Tax

Penny Sales Tax

2014 County Penny Projects

One Cent Infrastructure Sales Tax

$1.8 billion

Since 1991, the One Cent Infrastructure Sales tax has generated $1.8 billion countywide.

$101 million

In 2022, the penny sales tax generated $101 million; of which, $56 million was collected for Seminole County projects, and remaining funds were allocated to Seminole County cities and SCPS.


Florida Department of Revenue estimates that 20%-30% of penny sales tax funds are paid by visitors, not residents.

On May 20, 2014, Seminole County voters approved the 3rd generation of the One Cent Infrastructure Sales Tax. Known as the Penny Sales Tax, collections are levied on the sale of consumer goods to visitors, residents, and businesses, ensuring the cost to construct and maintain infrastructure is shared.

The Seminole County Board of County Commissioners approved an interlocal agreement on June 11, 2024, relating to the proposed use of the Penny Tax proceeds and shared distribution with the Seminole County School Board and the seven municipalities of Seminole County. Read the interlocal agreement to learn more about the potential projects.

Types of Projects Funded By the Penny Sales Tax

bike lanes
pedestrian bridges
parking expansion
traffic signals
playground resurfacing
safety vehicles
turn lanes
drainage improvements
bridge replacements
stormwater ponds
mast arms
road widening
erosion control
culvert replacements
lighting upgrades
roadway resurfacing
underground conversions
corridor advancements
water quality projects
shoreline restoration
fiber upgrades
park enhancements

Projects & Project Costs

Learn more by viewing a list of projects recently completed or in progress, funded by the 3rd Generation (2014) One Cent Infrastructure Sales Tax:

View more Penny Project highlights